Off the Beaten Path Running Company has started to produce running apparel in addition to the trail running shoes that they have manufactured for years. They feel that a departmental overhead rate would best reflect their overall manufacturing overhead usage. Based on research the following information was gathered for the upcoming year:

	Machining Department	Finishing Department
Estimated Manufacturing Overhead by Department	$600,000	$100,000
Trail Running Shoes	150,000 machine hours	14,000 direct labor hours
Running Apparel	50,000 machine hours	26,000 direct labor hours

Manufacturing overhead is driven by machine hours for the machining department and direct labor hours for the finishing department.

At the end of the year, the following information was gathered related to the production of the trail running shoes and running apparel:

	Machining Department	Finishing Department
Trail Running Shoes	152,000 hours	13,500 hours
Running Apparel	47,000 hours	27,000 hours How much manufacturing overhead will be allocated to running apparel? (Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.)